दत्तभागविभागस्य विक्रयः पञ्चकं शतं व्याजीं रूपं रूपिकं च ॥ कZ_०२.१२.३० ॥
datta-bhāga-vibhāgasya vikrayaḥ pañcakaṃ śataṃ vyājīṃ rūpaṃ rūpikaṃ ca
On the sale of salt (or salt allotments) after the allotted shares have been divided, a five-per-hundred ‘vyājī’ levy shall be taken, along with the ‘rūpa’ and ‘rūpika’ charges.
It prevents revenue loss when allotments are resold and keeps secondary markets within the fiscal net.